Tribunal held   that according to the assessee, she received a gift from her husband in cash. Thereafter, she had given gift to her husband in cash. Since the gift amount received and repaid was the same even if it was considered as loan transactions, the penalty was not leviable since the loan transactions between close relatives were considered to constitute reasonable cause in terms of S.  273B. Since the transactions had been entered into between the assessee and her husband the penalty levied under S.  271E was not sustainable. (AY. 2014-15)